HB 158 Summary

• Imposes a new refined fuel surcharge of $.0095 per gallon on refined fuels sold, transferred, or used in Alaska, with exemptions for federal/state government fuel, fuel used outside the U.S., liquefied petroleum gas, aviation fuel, and fuel transferred between qualified dealers.

• Revenue from the refined fuel surcharge may be appropriated to the oil and hazardous substance release prevention account of the oil and hazardous substance release prevention and response fund.

• Establishes a qualified dealer license program requiring dealers selling at least 50 percent of acquired fuel for resale, heating, jet propulsion aircraft, or motor fuel purposes to obtain a license; applicants must provide fuel volume estimates and may be required to post bonds.

• Department may deny or refuse to renew qualified dealer licenses for false application information, fuel-related crime convictions within 10 years, non-compliance with chapter requirements, or failure to pay surcharges and taxes in full.

• Modifies motor fuel tax provisions to clarify that the 8-cent-per-gallon tax applies in addition to the new refined fuel surcharge and updates related refund and collection procedures.

• Effective date: July 1, 2015.